12. A favorable materials price variance coupled with an unfavorable material usage variance would most likely result from: A. labor efficiency problems. B. machine efficiency problems. C. the purchase and use of higher than standard quality material. D. the purchase and use of lower than standard quality material. 13. The standard s that allow for no machine breakdowns or other work interruptions and that require peak efficiency at all times are referred to as: A. normal standards. B. practical standards. C. ideal standards. D. budgeted standards. 14. An unfavorable materials quantity variance indicates that: A. actual usage of material exceeds the standard material allowed for output. B. standard material allowed for output exceeds the actual usage of material. C. actual material price exceeds standard price. D. standard material price exceeds actual price. 15. If the actual labor hours worked exceed the standard labor hours allowed, what type variance will occur? A. Favorable labor efficiency variance. B. Favorable labor rate variance